The expenses paid by the company for employees whose salary is 1000 yuan include social security and personal income tax. As for social security, according to the proportion of endowment insurance 20%, medical insurance 10%, unemployment insurance 1%, maternity insurance 1% and industrial injury insurance 0.5%, the total social security that the unit should pay is 10000 yuan multiplied by (20% plus/kloc- For personal income tax, assuming that the special additional deduction is not considered, according to the tax rate of 25%, 10005 is deducted quickly, and the taxable amount is (10000-5000) multiplied by 25%- 1005 = 1255 yuan. The total expenses paid by the company for this employee are 10000 yuan salary plus 3250 yuan social security expenses and 1255 yuan personal income tax, totaling 15505 yuan.
Social security payment ratio and calculation method:
1. Social security is jointly paid by units and individuals, including endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance;
2. The general contribution ratio of pension insurance units is 16%, and the individual contribution ratio is 8%;
3. The contribution rate of medical insurance units is generally 10%, and that of individuals is 2%;
4. The contribution ratio of unemployment insurance units is generally 1%, and the individual contribution ratio is 0.5%;
5. Work-related injury insurance and maternity insurance are independently undertaken by the unit, and the proportion varies according to industry risks and regional policies;
6. The social security payment base is usually based on the employee's salary, but it needs to be adjusted with reference to the upper and lower limits of the local social security payment base. The specific payment ratio and the upper and lower limits of the base may be different in different regions.
To sum up, the total cost actually paid by the company for an employee with a monthly salary of 1 10,000 yuan is 1 55.05 million yuan, of which the basic salary is110,000 yuan, and the social security fee is 3,250 yuan (according to pension insurance 20%, medical insurance 10% and unemployment insurance/kloc-0).
Legal basis:
People's Republic of China (PRC) social insurance law
Article 58
The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.
Individual Income Tax Law of the People's Republic of China
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The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
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Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.